https://www.taxtmi.com/caselaws?id=341930 The Tribunal set aside the Commissioner's order denying abatement under Notification 1/2006-ST due to the appellant availing Cenvat credit on input services. Despite reversal of credits post-usage, the Tribunal held that the appellant's action qualified for abatement under the notification's strict conditions. Citing various High Court and Supreme Court judgments, the Tribunal emphasized the importance of strict interpretation of notification conditions. Ultimately, the Tribunal ruled in favor of the appellant, stating that denial of abatement was unjustified, supported by precedents from other High Courts, leading to the appeal's success. en-us Thu, 13 Apr 2017 00:00:00 +0530 Tue, 07 Nov 2017 16:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341930 The Tribunal set aside the Commissioner's order denying abatement under Notification 1/2006-ST due to the appellant availing Cenvat credit on input services. Despite reversal of credits post-usage, the Tribunal held that the appellant's action qualified for abatement under the notification's strict conditions. Citing various High Court and Supreme Court judgments, the Tribunal emphasized the importance of strict interpretation of notification conditions. Ultimately, the Tribunal ruled in favor of the appellant, stating that denial of abatement was unjustified, supported by precedents from other High Courts, leading to the appeal's success. Case-Laws Service Tax Thu, 13 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341930